Rick Chan

Hi HRMC Admin For your answer, that payment is only taxable in Hong Kong, Is that mean I would not require to report it as an foreign / oversea incomes in the tax return? Thank you.

Dear HMRC Admin I moved to the UK on 7 April 2024 with a BNO visa from Hong Kong to start a new life. I would like to seek your advice on the overseas income from Hong Kong. I resigned from my job on 22 March 2024, and my previous employer paid my accumulated annual leave by 4 instalments until 1 July 2024. The total amount received after 7 April 2024 (the date of my arrival in the UK) is HK$ 150,000 equivalent to approx. GBP 15,000. The payment is directly paid by my previous employer to my bank account in Hong Kong. And I didn’t need to report or render any service to my previous employer after the date of my resignation on 22 March 2024. This accumulated annual leave payment is fully subjected to Hong Kong Tax. As I arrived in the UK on 7 April 2024 , I will become a tax resident of the UK in FY 2024/25. Under my situation, I would like to confirm the below uncertain issue and make the appropriate response on the tax responsibilities to the UK. 1. The accumulated annual leave income of approx. GBP 15,000 after I arrived in the UK should be subject to UK income tax? 2. If the payment should not be subjected to UK income tax, Do I need to report this income to HMRC? Please let me know if you need any further information.

Hi HMRC ADMIN I moved to the UK on 5 September 2023 with a BNO visa from Hong Kong, I would like to seek your advice on the overseas income from Hong Kong. I resigned my job in Hong Kong on 28 Auguest 2023, and I still have some unused annual leave, so I took annual leave from 29 Auguest 2023 to 2 December 2023, in this period my previous employer paid my annual leave by 5 instalments until 2 December 2023. The total amount received after 5 September 2023(the day of my arrival in the UK) is £14000, I don’t need to report or render any service to my previous employer after the date of my resignation on 28 Auguest 2023. I would like to confirm the issue and make the appropriate response 1) Is this income need to declare it in the UK? 2) If this income is not taxable in UK, when I answer the Self Assessment tax return Question 7” Do you need to pay tax on any of following?” I should choose “None of these” instead of “ Income from outside the UK(include pension)”? Thank you

Hi HMRC Admin Is it the definition of "work" does not include annual leave? so I got the payment for my unused annual leave after I arrived in UK with BNO visa(2022/2023), even I'm a tax resident of the UK in Full Year 2022/2023, This income is not taxable in the UK?

Hi HMRC Admin21 For the Pat's situation, Is it mean that he even got a money for his unused annual leave in 2022/2023, he don't need declare it in the UK? even he is a tax resident of the UK in 2022/2023?

I have got the same situation as u , I also wanna find out do I need to pay the tax and NI for this unused annual leave income.

For the questions 8 "8. Do you need to pay tax on any of the following?" one of the choose is "Income from outside the UK (includes pensions)" For my situation I arrived in the UK on 6 April 2022 from Hong Kong(BN(O) visa), and live in the UK property rental by my wife since 1 Feb 2022. I would like to clarify whether the following item need to be reported on my self-assessment -Hong Kong Salary paid for annual leave after I arrived in the UK (6 Apr 2022 to 6 Jul 2022) Thank you